On October 24th of this year, David acquired and placed into service 7-year business equipment costing $80,000. In addition, on April 18th of this year, David had also placed in business use 5-year recovery property costing $15,000. David elected to apply Sec. 179 immediate expensing to the 7-year asset, but not the 5-year asset. He elected out of bonus depreciation. No other assets were purchased during the year. The total depreciation (179 and bonus) for this year is: